Issue Date:
Revised Date: 2017-12-20

Legal Cites

Object Type

Cash — Utilities

Origin Date

1907 by the 30th Leg.

Description

A tax on the gross receipts of any utility operation in cities with population of more than 1,000 and less than 2,500 at the rate of .581%. In cities with population of 2,500 and less than 10,000 the rate is 1.070% of the gross receipts. In cities with population of 10,000 and more the rate is 1.997% of the gross receipts.

If a person begins business on or after the first day of the quarter, the tax for that quarter is $50 in lieu of the gross receipts tax (except for incorporation, reincorporation or survivor of a merger).

Due Date

Quarterly on the last day of January, April, July and October.

Note

Formerly deposited to the Omnibus Tax Clearance Fund (No. 0120). H.B. 872, 67th Leg. R.S. abolished Fund 0120 and moved deposit to General Revenue.

Amended by S.B. 988, 68th Leg., R.S.

Previously allocated 25% to Available School Fund 0002 and 75% to General Revenue Fund (0001) to fund statutory allocations. H.B. 72, 68th Leg., 2nd C.S., effective 9-1-84 changed 25% from Fund 0002 to Foundation School Account (0193). Dedication of these revenues abolished August 31, 1995 per § 403.094, Government Code.

USAS Values

Appropriation Year 22
USAS Title GAS, ELECTRIC & WATER UTILTY TAX
Receipt Category 05 – Utilities
Receipt Type 01 – Taxes
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 17 – UTILITY TAXES